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2008 (12) TMI 96 - AT - Service TaxWhether the appellants are liable to pay service tax on the services received from the commission agent located abroad during the period prior to 16-6-2005 - in view of Explanation added to S. 65(105) w.e.f. 16-6-2005, the liability of the service tax on the recipient of services cannot be held to be effective prior to that date - demands raised against appellants for period prior to 16-6-2005, cannot be sustained – decision of Bombay HC in Indian National Shipowners Association is applicable
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